Pasantía empresarial en Agropecuaria La Gabriela JA EU

Abstract

This business internship report aimed to support the financial and operational management of Agropecuaria La Gabriela JA EU, a company dedicated to the marketing, breeding, and fattening of cattle. During the internship, difficulties related to liquidity, payment organization, inventory turnover, and sales planning were identified, all of which affected the company's ability to meet its financial obligations on time. The methodology used included reviewing accounting and financial information, analyzing income and expenses, monitoring outstanding obligations, and developing tools to support financial planning. As a result, support was provided in creating a projected cash flow statement and a guide for projecting sales, births, and cattle purchases, with the goal of strengthening the organization of future income and improving payment capacity within the business reorganization process. The internship provided valuable tools for financial control, payment scheduling, and administrative decision-making. Furthermore, the experience strengthened the application of accounting knowledge in a real-world agricultural context, contributing to professional growth and a greater understanding of the importance of sound financial planning for business sustainability. Keywords: cash flow, liquidity, financial management, inventories, livestock, business reorganization.